#charitable-giving
Charitable Giving
Donation strategies, tax-deductible contributions, and qualified charitable organizations
Дарствен фонд с препоръки срещу частна фондация: Ръководство за собственици на бизнес за даряване на поскъпнали акции
DAF приспада поскъпнали акции на тясно притежавано дружество по справедлива пазарна стойност до 30% от коригирания брутен доход; частна фондация ограничава същото дарение до себестойност и 20%, плюс 5% разпределение и 1.39% акциз. Ето как собствениците на бизнес избират между тях.
Charitable Giving in 2026: Cash vs. Property, $500 Noncash Threshold, and the Appraisal Rule for Donations Over $5,000
Noncash gifts over $500 require Form 8283 and over $5,000 require a qualified appraisal — and every single gift of $250 or more needs a contemporaneous acknowledgment letter before the return is filed.
Счетоводство за магазини за употребявани стоки с нестопанска цел: Как да оценявате дарените стоки, да запазите изключението за доброволчески труд и да избегнете формуляр 990-T
Счетоводството за магазин за употребявани стоки с нестопанска цел обхваща методите за справедлива стойност и продажна цена за дарените стоки, праговете за разписки от публикация 561 на IRS, приблизително 85-процентните изключения за доброволчески труд и дарени стоки от UBIT, и кога се изисква подаване на формуляр 990-T.
Намаляване на RMD чрез QCD през 2026 г.: Как разпределение за благотворителност от 111 000 щ. д. намалява вашата изисквана минимална вноска
QCD до 111 000 щ. д. през 2026 г. позволява на собствениците на IRA над 70,5 г. да даряват директно за благотворителност, да покриват RMD и да изключват сумата от облагаемия доход.
Donor-Advised Funds for Small Business Owners: Timing Charitable Giving Under the 2026 Rules
Starting in 2026, itemized charitable deductions only count above a 0.5%-of-AGI floor, while the new non-itemizer deduction excludes donor-advised funds. This guide shows small business owners how to respond — bunching several years of giving into one high-income year, donating appreciated stock to avoid capital gains, and using the 60%/30% AGI limits and five-year carryforward around a business sale.
Church Fund Accounting: How to Manage Restricted and Unrestricted Funds
An estimated $86 billion is lost to fraud inside churches worldwide each year, and most of it starts with one bookkeeping mistake — treating restricted and unrestricted funds as one pool. This guide explains how FASB ASC 958 classifies donor-restricted gifts, the three errors that get church treasurers in trouble, and the monthly habits that keep ministry books compliant and transparent.
The New Federal Scholarship Tax Credit (ECCA): What Small Business Owners Should Know Before 2027
The Educational Choice for Children Act creates a $1,700 federal income tax credit for cash donations to K-12 Scholarship Granting Organizations, starting with the 2027 tax year — but only in states that opt in. Here is how the nonrefundable, cash-only Section 25F credit works, the five-year carryforward, the 90% pass-through rule for SGOs, and why pass-through business owners should track their state's participation through 2026.
Professional Organizer Bookkeeping: Package Pricing, Client Property Liability, and Why the Donation Deduction Isn't Yours
A bookkeeping guide for professional organizers covering how to book package deposits and maintenance retainers as unearned revenue, the insurance clients expect (general liability, E&O, workers' comp — roughly $1,500–$3,000/year), why the Goodwill donation deduction belongs to the client rather than the organizer, and when a day helper must be classified W-2 instead of 1099.
Program-Related Investments: How Private Foundations Recycle Charitable Capital
Program-related investments let a private foundation count loans, equity stakes, or guarantees toward its mandatory 5% annual payout, then reclaim the capital as it's repaid, but PRIs to non-charitable recipients trigger IRS expenditure-responsibility rules with a 20% excise tax and personal manager penalties for noncompliance.
Accepting Cryptocurrency Donations: A Nonprofit's Guide to Gift Acceptance, Valuation, and IRS Substantiation
Nonprofits accepting cryptocurrency gifts over $5,000 cannot rely on exchange prices for tax substantiation — IRS Chief Counsel Advice 202302012 requires a qualified appraisal, and ASU 2023-08 now mandates fair-value accounting for any crypto a nonprofit holds past the point of receipt.
Your Nonprofit Just Received a Bitcoin Donation. Now What?
A practical guide for nonprofits accepting cryptocurrency donations — how to write a gift acceptance policy for digital assets, apply FASB's ASU 2023-08 fair-value accounting rules, and meet IRS substantiation requirements including Form 8283 signatures, qualified appraisals over $5,000, and the Form 8282 three-year disposition rule.
How Nonprofits Should Value and Record Gifts-in-Kind Under ASC 958-605
ASU 2020-07 requires nonprofits to present contributed nonfinancial assets as a separate line item, disaggregated by category, with disclosed valuation methods. This guide covers the fair-value rules of ASC 958-605 — which volunteer services are recordable, how to value donated goods, professional services, and facility use, the offsetting journal entries, and the $25,000 Form 990 Schedule M threshold.